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Screen 8857-2 - Eligibility and Knowledge Questions (1040)

Form 8857 - Innocent Spouse Relief Eligibility Questions

Use this section to complete the eligibility questions in Form 8857, Part I.
In the Year 1 column, enter the earliest tax year for which the innocent spouse is requesting relief. For example, if the IRS used the innocent spouse's
2023
 income tax refund to pay a 2020 jointly owed tax amount, enter 2020 as the Year 1 relief tax year.
Enter
1
 or
Y
 if the innocent spouse did not file a joint return but they were a resident of a Community Property state. If you entered
Y
 in the
Joint return filed; underpayment solely other spouse responsibility
 field, skip this question.
Enter
1
 or
Y
 if the IRS used the innocent spouse's share of the joint refund to pay the other spouse's past-due federal income tax, state income tax, child support, spousal support, or student loan. If you answer yes, then you may also need to file Form 8379 for that tax year.

Specific Questions About the Innocent Spouse

Use this section to enter information to complete the questions in Form 8857, Part II.
If the answer is not the same for all tax years, enter an explanation in the
Expl
 statement. The explanation prints on the Explain line of Form 8857, Page 2, line 8.
If the answer is yes for any of the tax years, enter an explanation in the statement explaining the problem and when it started. Include copies of any documentation, such as medical bills or doctor's reports.

Involvement in Finances and Return Preparation

Use this section to enter information to complete the questions in Form 8857, Part III.
In the attached statement, enter each type of the other spouse's income. Include the amounts for the applicable years and who paid the amounts to that person. If the innocent spouse does not know the details, enter
I don't know
. The information from this statement prints in the List lines for Form 8857, Page 3, line 13.
Enter an explanation of when and how the innocent spouse thought the amount of tax reported on the return(s) would be paid. The explanation prints on the Explanation lines for Form 8857, Page 3, line 15.
Enter any assets the other spouse transferred to the innocent spouse. Include the date and the reason the assets were transferred. Assets include money, real estate, stocks, bonds, or other property to which a title is held.
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